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Question:
Two companies in Vietnam sell goods to the same customer abroad; - Company A (in Vietnam) has signed all sales contracts for company B abroad, company B has also signed a purchase contract for company C (in Vietnam). company B appoints company A to deliver goods to company C (company C assembles into a finished product) and then sells to company B (company C only collects the semi-finished part of company C). . 1 / In this case, company A and company C are in-house import-export procedures? 2 / If doing import-export procedures on-the-spot, does company C import semi-finished products of company A be subject to import tax? (if registered under A12 business type)

Reply:

- Pursuant to Article 86 of Circular 38/2015 / TT-BTC dated 25/3/2015 of the Ministry of Finance:

"Article 86. Customs procedures for on-spot export and import goods

1. On-spot export and import goods include:

... c) Goods traded between a Vietnamese enterprise and a foreign entity without a presence in Vietnam and appointed by a foreign trader to deliver or receive goods with another enterprise in Vietnam.

2. Customs procedures for on-spot export and import shall be carried out at convenient Customs Sub-Departments selected by customs declarants and prescribed by each type. "

As such, only trading activities in the case of export contracts for foreign traders, import contracts of domestic buyers and must have provisions for delivery of goods to other businesses in Vietnam. are eligible for on-spot import and export procedures.

Request the company to refer to the above provisions for implementation. In case of any problems, please contact the Customs Branch where the declaration is registered for specific instructions.